Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 1999 SLD 328, 1999 SCMR 819 | Civil Appeals Nos. 1066, 1067, 1068, 1069 and 1070 , decided on 27.11.1998 | This case revolves around five civil appeals filed against the Federal Service Tribunal's decision regarding disciplinary actions taken against employees of the Overseas Pakistanis Foundation. The core issue was whether the show-cause notices issued were appealable under the Service Tribunals Act. The Supreme Court of Pakistan concluded that the notices did not meet the criteria of an 'order' as outlined in the Act, thus dismissing the appeals. This case highlights important aspects of civil service regulations, the procedural integrity of inquiries, and the statutory rights of civil servants in Pakistan. It underscores the balance between maintaining order in administrative processes while safeguarding the rights of employees. Key keywords include 'Service Tribunals Act', 'Civil Servants Act', 'disciplinary action', and 'Supreme Court of Pakistan'.... |
| 1996 SLD 1232 = 1996 SCMR 922 | Civil Petition No. 125 of 1996 , decided on 18.03.1996 | In the case of Flying Kraft Paper Mills (Pvt.) Ltd. vs. Central Board of Revenue, the Supreme Court of Pakistan dealt with the interpretation of the Sales Tax Act, 1990, particularly section 13, and its application to the exemption from sales tax for new industries. The petitioner claimed entitlement to this exemption after purchasing assets from the liquidated Pakistan Paper Corporation Ltd. Despite objections from the Collector about the qualification for exemption, the court found merit in the petitioner's argument that the transformation of the acquired assets into a new operational factory constituted the establishment of a new industry. The ruling emphasizes critical terms like 'industry' and 'set up' in legal contexts, illustrating how substantial investments in new production capabilities can influence tax exemption eligibility. This case sheds light on the intersection of corporate liquidation, asset acquisition, and tax law, highlighting the complexities involved in determini... |
| 2009 SLD 2498, (2009) 312 ITR 61 | I.T. APPEAL No. 23 OF 2003 , decided on 21.02.2008 | In the case of Commissioner of Income Tax v. Hinduja Exports, the Karnataka High Court addressed significant issues regarding the interpretation of section 80HHC under the Income-tax Act, 1961. The case focused on the deductibility of export profits, particularly in the context of negative profits. The court highlighted the importance of adhering to statutory definitions and the need for a strict interpretation of the law. This ruling reinforces the principle that only positive profits should be considered for tax deductions, aligning with the Supreme Court's established precedents. Keywords such as 'Income-tax deductions', 'export profits', and 'legal interpretation' are critical for understanding the implications of this case in tax law.... |
| 2015 SLD 146, 2015 PTD 981 | Custom Reference Application No. 12 of 2012 , decided on 01.12.2014 | In the case of Kamran Ayub Chughtai vs. Superintendent Customs, the Lahore High Court addressed the complexities surrounding the lawful import of a vehicle under the Customs Act of 1969. The applicant, Kamran Ayub Chughtai, contended that his vehicle was lawfully registered, which should suffice as proof of lawful import. However, the court clarified that a registration book alone cannot be considered prima facie evidence of legal import without supporting customs documentation. The decision underscores the importance of presenting adequate evidence in customs-related cases and highlights the responsibilities of vehicle owners in proving the legality of their imported goods. This case serves as a significant reference for legal practitioners dealing with customs disputes and emphasizes the evidential burdens placed on applicants. The ruling reinforces existing legal principles regarding the burden of proof and the necessity for comprehensive documentation in customs matters, making it ... |
| 2014 SLD 1941 = (2014) 365 ITR 211 | IT APPEAL NO.152 OF 2005 , decided on 11.04.2014 | This case revolves around the appeal filed by the Commissioner of Income Tax against N.K. Laminates (P.) Ltd. concerning undisclosed income assessments under the Income Tax Act, 1961. The appeal addressed three main questions concerning the legality of the Income Tax Appellate Tribunal's decisions to delete certain additions made by the Assessing Officer on account of under-invoiced sales and unexplained investments. The court detailed the importance of evidence found during the search and reiterated that assessments must strictly adhere to the provisions of the Income Tax Act. The ruling highlights the significance of procedural compliance in tax assessments, safeguarding taxpayer rights while ensuring the integrity of tax collection processes. The decision is vital for understanding the application of Sections 158BC and 142A within the context of undisclosed income assessments. It stands as a crucial reference for tax practitioners and litigants navigating the complexities of tax law... |
| 2006 SLD 258, 2006 SCMR 1896 | Civil Appeal No.650 of 2005 , decided on 06.07.2006 | In the case of Civil Appeal No.650 of 2005, the Supreme Court of Pakistan addressed the issue of pensionary benefits for employees of the National Institute of Science and Technology Education (NISTE). The appellant, having served in various capacities under the Ministry of Education, argued for recognition as a civil servant entitled to benefits similar to those of Federal Government employees. The Court examined the definitions under the Civil Servants Act and the Service Tribunals Act, ultimately ruling that the appellant's employment status warranted entitlement to pensionary benefits. The decision set a precedent for employees of government-established organizations, emphasizing their rights to similar treatment as civil servants. This case highlights the importance of legal recognition for employees in public service and the implications of employment status on benefits. It serves as a significant reference point for future cases involving civil servant status and pension rights,... |
| 1995 SLD 941, 1995 CLC 287 | Civil Revision No. 589 of 1994 , decided on 10.11.1994 | This case revolves around a civil suit for ejectment initiated by Dr. Khurshid Anwar Mian against Hassan Amin, the tenant, for non-payment of rent. The petitioner contended that he was paying rent to a third party, Muhammad Sharif, who had a sale agreement with the landlord. The Lahore High Court examined the evidence, including the lack of written authorization from the landlord for the tenant to pay rent to anyone other than himself. The Court reaffirmed the tenant's obligation to the landlord and ruled that the unilateral change in payment direction was not justified. The case underscores crucial landlord-tenant law principles, particularly the necessity of formal agreements to alter tenancy arrangements. The judgment serves as a vital reference for similar disputes involving rental agreements, tenant rights, and landlord obligations, making it a significant ruling in the realm of civil procedure and property law.... |
| 1997 SLD 490, 1997 PLD 674 | Writ Petition No. 16859 of 1997 , decided on 12.08.1997 | In the case of Haji MUHAMMAD YOUSAF vs THE PROVINCE OF THE PUNJAB, the Lahore High Court addressed the complexities surrounding the enforcement of an arbitration award related to the collection of Goods Exit Tax. The petitioner, who had been awarded a contract by the Zila Council, contested the validity of recovery proceedings initiated against him for a substantial amount. The court determined that the petitioner, having voluntarily invoked arbitration, was bound by the resultant award and could not seek to dismiss the recovery efforts. The ruling highlighted the interplay between local government taxation rules and the arbitration framework, emphasizing the necessity for harmonious interpretation of related laws. The court also noted the presence of alternate legal remedies available to the petitioner, which further complicated the petitioner's standing in this constitutional challenge. This case serves as a pivotal reference for future disputes involving local councils and contractu... |
| 1959 SLD 243, (1959) 36 ITR 527, (1959) 36 TAX 466 | MISC. APPLICATION No. 333 OF 1958 , decided on 07.11.1958 | In the case of Lata Mangeshkar v. Union of India, the Bombay High Court addressed issues surrounding the Income Tax Act of 1922, specifically sections 18A and 35. The case centered on the failure of the Income-tax Officer to levy penal interest on the petitioner's assessments for the years 1948-49, 1949-50, 1950-51, and 1951-52. The court examined the arguments presented by both the petitioner, represented by Mr. Palkhivala, and the Revenue, represented by Mr. Joshi. It was determined that the Income-tax Officer's omission was an error that could be rectified under the Act. The court also discussed the concept of inordinate delay in filing the petition, ultimately concluding that such delay did not warrant dismissal. This case highlights the complexities of income tax regulations and the importance of precise legal interpretations.... |
| 2024 SLD 95, 2024 PLD 54 | Civil Petition No. 1303 of 2020 , decided on 03.08.2023 | In this landmark case, the Supreme Court of Pakistan addressed significant issues surrounding the National Accountability Bureau Ordinance, particularly the concepts of Voluntary Return (VR) and Plea Bargain (PB). The Court clarified the distinctions between these two mechanisms, emphasizing that VR is a one-time facility linked to the full deposit of the determined amount, while PB involves a commitment to pay. The ruling underscored the importance of jurisdiction, concluding that the Accountability Court overstepped its authority by attempting to reassess a liability that had already been determined by the NAB. This decision reinforces the legal framework surrounding accountability processes in Pakistan, ensuring that due process is observed and that individuals are not subject to arbitrary demands post-agreement. The case is crucial for legal practitioners, policymakers, and individuals engaged with the National Accountability Bureau, establishing clear guidelines for future cases i... |
| 1989 SLD 2729 = (1989) 180 ITR 648 | In this case, the Gauhati High Court addressed the issue of whether the National Sports Club of Assam qualified as a charitable institution under the Income-tax Act, 1961. The Tribunal had previously determined that the Club's primary objective was to promote education, which is recognized as a charitable purpose. This ruling is significant as it clarifies that activities which may generate profit do not automatically disqualify an institution from being deemed charitable, provided the primary purpose remains charitable. The court upheld the Tribunal's decision, emphasizing the importance of the primary purpose in determining the charitable status of an organization. This case serves as a key reference for similar disputes regarding the classification of institutions under tax laws, particularly in relation to educational and charitable purposes. It reinforces the principle that the dominant or primary objective of an institution is crucial in assessing its eligibility for tax exemptio... | |
| 1995 SLD 1018, 1995 PLC 29 | D-342 of 1993 , decided on 29.11.1993 | In the case of Muhammad Ashraf Ikram vs. WAPDA, the Sindh High Court addressed issues surrounding the cancellation of salary grade and recovery of erroneously paid amounts. The court emphasized the jurisdictional limitations imposed by Article 212 of the Constitution, which restricts the High Court's authority in service-related matters. The petitioner claimed that the orders were made without notice or a hearing, violating principles of natural justice. However, the court concluded that the case fell under the Service Tribunal's jurisdiction, thus dismissing the petition. This ruling reinforces the importance of jurisdictional boundaries in administrative law and the protection of civil servants' rights. Relevant laws include the West Pakistan Water and Power Development Authority Act and the Constitution of Pakistan. Keywords such as 'service tribunal,' 'jurisdiction,' and 'natural justice' highlight the legal principles at stake in this case.... |
| 1983 SLD 844, (1983) 141 ITR 700 | TAXATION CASE No. 58 OF 1974 , decided on 11.01.1983 | This landmark case before the Patna High Court revolved around the classification of land sold by the assessee, Dumraon Cold Storage Refrigeration Service (P.) Ltd., as agricultural land or capital assets under the Income-tax Act, 1961. The court examined the historical context of the land's use, including evidence of agricultural operations and the nature of the land's designation in municipal records. The key takeaway from the ruling is that the designation in the record of rights does not solely determine the agricultural status; rather, the actual use of the land over time is critical. This case sets a precedent for future disputes regarding land classification and taxation, particularly in contexts where land use may evolve over time due to urban development or changes in ownership. The ruling reinforces the notion that capital gains tax should not be imposed on the sale of agricultural land, affirming the rights of landowners engaged in farming activities. This decision is partic... |
| 2011 SLD 322 = 2011 CLD 857 | Complaint No. 7 of 2010 , decided on 31.05.2010 | This case revolves around a complaint filed by the Environmental Protection Agency (E.P.A.) against the new management of Ansari Sugar Mills regarding environmental compliance issues. The Tribunal emphasized the importance of providing a fair hearing to the new management after they took over from a court-appointed receiver. The case highlighted procedural lapses by the E.P.A. in failing to notify the new management and allowing them the opportunity to present their case. The Tribunal's decision to allow the withdrawal of the complaint reflects a commitment to ensuring due process and compliance with the Pakistan Environment Protection Act, 1997. The ruling illustrates the significance of adhering to legal requirements for personal hearings in environmental law cases, ensuring that new managements are not unfairly penalized without proper representation and opportunity to comply with environmental standards.... |
| 2007 SLD 1676, 2007 PTD 663 | Sales Tax Reference No.22 of 2006 , decided on 18.09.2006 | In the case of Sales Tax Reference No.22 of 2006 decided by the Lahore High Court, the key issues revolved around the adjustment of input tax under the Sales Tax Act (VII of 1990). The court examined whether the applicant could be denied input tax adjustment for electricity consumed in its administrative offices and for supplies received based on the validity of the invoices. The ruling emphasized the importance of the genuineness of tax invoices in maintaining a claim for input tax adjustment, leading to the dismissal of the reference. This case underscores critical aspects of tax law, including the requirements for valid tax documentation and the implications of utilizing fake invoices. Keywords include 'Sales Tax Act', 'input tax adjustment', 'Lahore High Court', and 'tax invoice genuineness', which are essential for understanding tax compliance and legal standards in Pakistan.... |
| 2015 SLD 2513, (2015) 379 ITR 511 | TAX APPEAL No. 23 OF 2004 , decided on 12.10.2015 | In the case of Arunbhai R. Naik vs. Income Tax Officer, the Gujarat High Court examined whether an ex-gratia compensation received by the appellant, following the premature cessation of his employment, constituted taxable income under the Income-tax Act, 1961. The court found that the payment was voluntary and made without an obligation on the employer's part, thus not falling under the definition of 'profits in lieu of salary' as per section 17(3) of the Act. This ruling emphasizes the distinction between payments made as a result of legal obligations and those made voluntarily, impacting how such payments are treated for tax purposes. The decision reinforces the principle that voluntary payments not mandated by employment contracts or legal obligations do not constitute taxable income. This case serves as a precedent for similar future cases involving employment terminations and compensation payments, highlighting the necessity for clear terms regarding payments in settlement agreeme... |
| 1956 SLD 95, (1956) 30 ITR 678 | ORIGINAL DECREE No. 355 OF 1953 , decided on 04.01.1956 | In the landmark case of Prahlad Rai Bairoliya v. Union of India, the Patna High Court addressed critical issues relating to the enforcement of tax liabilities against a Hindu Undivided Family (HUF). The case revolved around whether the junior members of the HUF could be subjected to arrest and detention for tax dues accrued during the lifetime of their father, the karta of the HUF. The court meticulously analyzed the provisions of the Income-tax Act, 1961, and the Bihar Orissa Public Demand Recovery Act, 1914, concluding that execution of tax dues against HUFs must respect the legal distinction between the family as an entity and its individual members. The ruling underscored the principle that only natural persons can be arrested for tax liabilities, thereby protecting junior members from undue penal consequences. This decision is pivotal for understanding tax law implications on family structures and the execution of public demands, ensuring that legal entities are treated distinctly... |
| 1973 SLD 403, 1973 PCRLJ 887 | Criminal Appeal No 4 and Confirmation Case No. 7 o , decided on 05.09.1972 | In the case of Abdul Qadir vs The State, the Sindh High Court addressed serious issues regarding the reliability of witness testimonies and the evidence surrounding the murder of Mir Mohammad. The appellant, Abdul Qadir, was convicted under section 302 of the Pakistan Penal Code, but upon appeal, the court found substantial flaws in the prosecution's case. Key points included the timing of the FIR, discrepancies between witness accounts, and the medical examination findings that suggested a longer interval between the incident and the post-mortem than originally claimed. The court ultimately concluded that the evidence was insufficient to uphold the conviction, emphasizing the legal principle that a case must be proven beyond a reasonable doubt. This case highlights the importance of thorough investigations and the need for credible witness accounts in criminal proceedings, reinforcing the rights of defendants in the justice system. The ruling serves as a reminder of the judicial syste... |
| 2015 SLD 2388 = 2015 CLC 1406 | Civil Miscellaneous No. 50 of 2014 in Civil PLA No , decided on 24.06.2014 | This case revolves around the appeals filed by Ghulam Asghar and Muhammad Aziz regarding the specific performance of a contract concerning land. The Supreme Court of Azad Jammu and Kashmir examined the appeals after the High Court amended the decree. The main legal issue was whether the petitions for leave to appeal were filed within the appropriate time frame as per the Azad Jammu and Kashmir Interim Constitution Act and the Supreme Court Rules. The ruling clarified that the appeals were deemed direct appeals due to the High Court's amendment of the initial decree. The decision reinforced the necessity for timely filings and adherence to legal stipulations, ensuring that the judicial process remains efficient and equitable. The implications of this ruling are significant for future cases, particularly in terms of procedural compliance and the interpretation of legal frameworks governing appeals.... |
| 2003 SLD 2840, 2003 CLD 51 | Regular First Appeal No.359 of 1996 , decided on 06.08.2002 | In the case of Regular First Appeal No.359 of 1996, the Lahore High Court addressed an appeal by HABIB BANK LIMITED against a decision of the Banking Tribunal. The Tribunal had decreed the suit against two defendants while dismissing it against the third, citing a clerical error in the plaint. The High Court found that all defendants were jointly liable for the loan amount, allowing the Bank to amend its plaint and remanding the case back for proper adjudication. This ruling underscores the significance of meticulous documentation in legal proceedings and the court's role in rectifying errors to ensure equitable outcomes. Such cases highlight the intersection of banking law and civil procedure, providing vital insights for legal practitioners and entities involved in financial disputes.... |
| 2017 SLD 291, 2017 PLC 20 | Writ Petitions Nos. 1390 of 2011 and 257 of 2014 , decided on 02.07.2015 | This case involves the review of the retirement conditions of Syed Khalid Hussain Gillani, who was appointed as Chairman of the Azad Jammu and Kashmir Service Tribunal. The petitioner argued that his retirement condition as a civil servant upon reaching the age of superannuation was discriminatory, especially since he was granted the same salary and privileges as a High Court Judge. The court found that the retirement condition was not legally justified, as it contradicted the equal treatment principles enshrined in the Azad Jammu and Kashmir Interim Constitution Act. Consequently, the court ruled in favor of the petitioner, affirming his right to remain in office until the age of 62, aligning his status with that of a High Court Judge. This decision underscores the importance of equality before the law and protection against discrimination in public service appointments.... |
| 2008 SLD 1491 = 2008 SCMR 61 | Criminal Appeals Nos.324 and 325 of 1995 , decided on 26.09.2006 | This case revolves around the appeal against the acquittal of four accused and the reduction of Ateeq-ur-Rehman's death sentence to life imprisonment. The Supreme Court of Pakistan reviewed the circumstances surrounding the case, which involved a murder motivated by land disputes. The court highlighted the importance of credible witness testimonies and the age of Ateeq-ur-Rehman at the time of the incident, which played a significant role in the final decision. The court's ruling underscores the complexities of criminal law and the delicate balance between justice and mercy, particularly when dealing with young offenders. Key legal principles regarding acquittal and sentencing were discussed, making this case a significant reference for future legal precedents.... |
| 2001 SLD 1927, 2001 PLC 591 | Civil Appeals Nos. 1796 to 1798 of 1998, 378 of 19 , decided on 01.12.2000 | In the landmark case before the Supreme Court of Pakistan, a series of civil appeals and petitions were consolidated, challenging the terminations of various employees from Pakistan State Oil Company Ltd. The court addressed critical issues regarding the applicability of the Service Tribunals Act and the rights of employees, particularly regarding the necessity of show-cause notices when termination is alleged to be mala fide. The court's ruling emphasized the rights of contractual employees and the importance of adhering to principles of natural justice, paving the way for a more equitable treatment of employees in similar circumstances. This case serves as a pivotal reference regarding employment law in Pakistan, particularly concerning the rights of employees against arbitrary dismissal and the procedural safeguards that should be in place to protect their rights. It provides clarity on the interpretation of contractual obligations and the enforcement of employee rights under the la... |
| 2010 SLD 1178, 2010 PLJ 601 | W.P. No. 5461 of 2009 , decided on 17.07.2009 | In this case, the Lahore High Court addressed a constitutional petition concerning the validity of a resolution passed by the Tehsil Council, Mailsi, which rejected the highest bid in an auction for tax collection on property transfers. The petitioner argued that the council acted unlawfully by rejecting their bid in favor of a subsequent offer that was significantly higher. The court examined the relevant laws, particularly the Constitution of Pakistan and the Auctioning of Collection Rights Rules. It determined that the council's decision was not arbitrary as it followed the prescribed procedures and considered the higher bid. The judgment underscores the importance of adherence to legal frameworks in auction processes and affirms the council's authority to accept or reject bids based on established criteria. This case highlights legal principles surrounding public auctions and the rights of bidders under local government regulations.... |
| 2018 SLD 2517, 2018 PTD 2408 | M.A. (A.G.) S.T.A, No. 16/IB of 2017 and S.T.A. No , decided on 12.09.2017 | This case involves the Appellate Tribunal Inland Revenue's decision regarding the legality of a show-cause notice issued under the Sales Tax Act, 1990 and the Federal Excise Act, 2005. The tribunal found that the notice failed to specify allegations of collusion or deliberate acts, which are necessary for the invocation of Section 36(1) of the Sales Tax Act. The tribunal highlighted the importance of adhering to legal requirements and timelines, ultimately concluding that the notice was issued beyond the permissible period, thus rendering the entire proceedings void. This case underscores the critical nature of procedural compliance in tax law and the necessity for authorities to substantiate claims of wrongdoing before proceeding with enforcement actions. It serves as a precedent for similar cases where legal technicalities may affect the outcome of tax disputes.... |
| 2006 SLD 2885 = 2006 CLD 808 | Regular First Appeal No. 270 of 2005 , decided on 29.03.2006 | In the case of Industrial Development Bank of Pakistan vs. Pakistan Belting (PVT.) Limited, the Lahore High Court addressed the issues surrounding the recovery of finances under the Financial Institutions (Recovery of Finances) Ordinance, 2001. The case revolved around a finance agreement dated 16-9-1991, with the bank claiming a default on 9-9-1992. After a significant delay of ten years, the bank sought recovery, which raised questions about the validity of its claims. The court emphasized the importance of timely action in legal proceedings, ruling in favor of the respondent and highlighting the bank's failure to act within a reasonable timeframe. This case underscores the necessity for financial institutions to pursue claims promptly and the implications of inaction in legal contexts. The decision serves as a precedent in financial recovery cases, emphasizing adherence to legal timelines and the rights of debtors.... |
| 2012 SLD 807, 2012 PTD 976 | Tax Appeal No.128 of 2000 , decided on 12.12.2011 | In the case of Tax Appeal No.128 of 2000, the Islamabad High Court addressed the procedural aspects of filing appeals under the Income Tax Ordinance, 1979. The appeal, filed by the Commissioner of Income Tax against Messrs Dreamland Motels, was dismissed due to significant delays in submission. The court emphasized the importance of adhering to strict timelines when filing appeals, particularly under Section 139 of the Income Tax Ordinance. The judges underscored that the failure to file a timely appeal, coupled with a lack of a condonation application for the delay, resulted in the dismissal of the case. This decision serves as a critical reminder for legal practitioners about the necessity of timely actions in tax-related appeals to avoid procedural pitfalls.... |
| 2016 SLD 3238, 2016 PCRLJ 793 | Cr. A. No. 181-P of 2012 , decided on 08.10.2015 | In the case of Cr. A. No. 181-P of 2012, the Peshawar High Court dealt with the appeal of Farmanullah and Fateh Gul against their conviction for the murder of a minor, Saqib. The court emphasized the importance of both ocular and circumstantial evidence in establishing guilt, noting that ocular evidence refers to direct observations by witnesses while circumstantial evidence is inferred from related facts. The court found that the prosecution's case was strong, supported by consistent witness testimonies and medical evidence. Additionally, the court highlighted the lack of any reasonable explanation from the appellants regarding their actions and the discovery of the body, which further pointed to their guilt. This ruling underscores the court's commitment to ensuring justice and the application of legal principles in serious criminal cases.... |
| 2014 SLD 328, 2014 PLC 1344 | Service Appeals Nos. 40 to 44 of 2011 , decided on 14.06.2014 | In the case of Service Appeals Nos. 40 to 44 of 2011, the Subordinate Judiciary Service Tribunal of Khyber Pakhtunkhwa adjudicated on the compulsory retirement of a judicial officer based on adverse remarks recorded in his ACRs. The Tribunal found that the Chief Justice's evaluations were valid despite any delays in communication. Key legal frameworks included the Khyber Pakhtunkhwa Subordinate Judiciary Service Tribunal Act and the Government Servants (Efficiency and Discipline) Rules. The case highlighted the importance of maintaining judicial integrity and the rigorous standards expected of judicial officers. The Tribunal dismissed the appeals, reinforcing the legal precedent that adverse remarks do not lose validity due to delays. This case underscores the judiciary's commitment to uphold high ethical standards and accountability among its members, ensuring public trust in judicial processes.... |
| 2010 SLD 2828, 2010 PCRLJ 1051 | Criminal Appeal No. 86 of 1997 and Criminal Miscel , decided on 13.07.2009 | This case revolves around allegations of murder and criminal trespass stemming from a land dispute. Noor Muhammad, the appellant, claimed that he was unlawfully attacked by Amin and others while attempting to assert his right to the land he leased. The court evaluated the evidence presented, including witness testimonies and legal arguments. The trial court's findings indicated that the appellant had initiated the conflict, which resulted in multiple casualties. The High Court upheld the trial court's decision to acquit the respondents, underscoring the complexities of self-defense in property disputes and the legal standards of possession. The ruling reinforces important legal principles regarding the right to defend oneself and one's property, making it significant for future cases involving similar issues.... |
| 1985 SLD 693, 1985 SCMR 1203 | Civil Appeals Nos. 106 and 107 of 1971 , decided on 03.02.1985 | In the case of Civil Appeals Nos. 106 and 107 of 1971, the Supreme Court of Pakistan addressed a dispute involving Anjuman Intizamia, Jamia Masjid Kalan against Nisar Ahmad and others. The case revolved around a compromise submitted by the counsels representing both parties. The court acknowledged the reasonableness of the compromise terms, leading to the disposal of the appeals in favor of the agreement. The decision highlights the importance of compromise in civil litigation, promoting resolutions outside of prolonged judicial processes. This case serves as a precedent in civil procedure, particularly regarding the acceptance of compromises, which is vital for efficient legal practices. The ruling underscores the judiciary's role in facilitating settlements, thereby reducing the burden on the courts. Overall, this judgment reinforces the principle of amicable dispute resolution, aligning with contemporary trends in legal practices that favor negotiation and compromise.... |
| 1990 SLD 1437, 1990 PLC 510 | Service Appeal No. 405 of 1988 , decided on 20.01.1990 | In the case of Service Appeal No. 405 of 1988, the Service Tribunal of Azad Jammu and Kashmir addressed the termination of Muhammad Riaz Khan, who was appointed temporarily as a storekeeper. The Tribunal found that his employment was a stop-gap arrangement, and upon the return of the original storekeeper, his services were rightfully terminated without the need for a formal notice. The appellant argued the termination was illegal due to lack of notice, claiming he had served for over three years. However, the Tribunal upheld that since the appointment was temporary, no violation of service terms occurred. The decision highlights the principles of temporary employment and the legalities surrounding termination under the Azad Jammu and Kashmir Civil Servants Act, particularly Section 10(1). The ruling reinforces that an employee in a temporary position does not have the same protections as a permanent civil servant, thus emphasizing the importance of understanding the nature of employmen... |
| 2011 SLD 1993, 2011 SCMR 1948 | Civil Petition No. 2360 of 2010 , decided on 15.04.2011 | In the case of Zahoor Ahmed vs. I.G. of Police, Punjab, the Supreme Court of Pakistan addressed the issue of a closed investigation regarding a murder complaint filed by the petitioner. The petitioner challenged the High Court's decision, which indicated that he had the option to file a private complaint. The Supreme Court emphasized that case law is dependent on circumstances and that it may only interfere in investigations under appropriate conditions. The court dismissed the petition, reinforcing the notion that private complaints could serve as an adequate remedy, thus maintaining the integrity of the judicial process. This case highlights the importance of understanding the legal avenues available to aggrieved parties and the role of the Supreme Court in ensuring justice while respecting the decisions made by lower courts. Keywords: Supreme Court, Criminal Procedure Code, Investigation Closure, Legal Remedies, Private Complaint.... |
| 1991 SLD 1839 = 1991 PLC 102 | WCK-3 of 1989 , decided on 04.04.1990 | In the case of Messrs Sartaj Steel Works vs Muhammad Aslam, the Labour Appellate Tribunal of Sindh addressed significant procedural issues under the Workmen's Compensation Act. The core of the dispute revolved around the conveyance allowance that was claimed by the workman, totaling Rs. 7,760. The Tribunal examined the circumstances under which the learned Commissioner had issued a decision ex parte, allowing the compensation without ensuring proper service of notice to the employer, which is a fundamental requirement in legal proceedings. The Tribunal emphasized the necessity for due process and the importance of serving notice at the correct address, as the notice was sent to an incorrect location. The Tribunal's ruling highlighted the importance of ensuring that all parties have the opportunity to present their case, thereby reinforcing the principles of fairness and justice in labour disputes. The decision ultimately underscores the need for meticulous adherence to procedural rules... |
| 2004 SLD 2501, 2004 PCRLJ 1403 | Crl. As. Nos. 40, 65, Crl. Rev. No. 35 and M.R. No , decided on 15.03.2004 | This case revolves around the acquittal of Arshad Ali, who was initially convicted for murder under section 302 of the Penal Code. The Lahore High Court reviewed the evidence presented during the trial and found significant flaws in the prosecution's case, including doubts regarding eyewitness credibility and the absence of concrete evidence linking the accused to the crime. The court emphasized the importance of reliable witness testimonies in establishing a conviction. The decision also reflects on the legal principles surrounding the appreciation of evidence, particularly when dealing with serious charges such as murder. Overall, this case underscores the necessity for the prosecution to prove its case beyond reasonable doubt and highlights the judicial system's commitment to ensuring fair trials. Keywords: murder acquittal, eyewitness credibility, legal principles, evidence appreciation, Lahore High Court.... |
| 2007 SLD 3497, 2007 PLJ 124 | Crl. Appeal No. 52 of 2006 , decided on 21.05.2007 | In the case of Muhammad Hanif vs. State & another, the Shariat Court (AJ&K) deliberated on the appeal against the conviction of Muhammad Hanif under Section 302 of the AJ&K Penal Code, which pertains to murder. The appellant was sentenced to 20 years of rigorous imprisonment by the District Court of Criminal Jurisdiction, Mirpur, on May 31, 2006. The case arose from an incident on March 19, 2001, where the complainant alleged that the appellant and others had assaulted the victim. However, significant doubts were raised regarding the prosecution's case, particularly concerning the lack of direct evidence, absence of key witnesses, and inconsistencies in testimonies. The court observed that the prosecution's failure to produce important witnesses, such as the complainant and the attesters of recovery memos, severely undermined their case. The court highlighted that the prosecution's evidence was unreliable and that the appellant was entitled to the benefit of the doubt. Ultimately, the ... |
| 2018 SLD 2807, 2018 PLJ 758 | Crl. Appeal No. 1067-J of 2016 , decided on 07.12.2017 | This case revolves around the appeal against the conviction of Ziaullah for the murder of Sammar-uz-Zaman. The Lahore High Court examined the evidence presented, particularly focusing on the reliability of eyewitness accounts and the admissibility of confessional statements. The court highlighted the importance of producing corroborative evidence, especially in cases involving serious charges such as murder under Section 302 of the Pakistan Penal Code. The decision underscored the judicial principle that the benefit of doubt must be extended to the accused, reinforcing the notion that a conviction cannot stand if the evidence raises substantial doubts about the guilt of the accused. The court's ruling emphasized the need for meticulous adherence to legal standards in recording confessions and conducting investigations, thereby contributing to the ongoing discourse on criminal jurisprudence in Pakistan. Key themes include the evaluation of eyewitness reliability, the admissibility of co... |
| 2009 SLD 814, (2009) 319 ITR 139, (2008) 175 TAXMAN 573 | IT APPEAL Nos. 1120, 1121, 1129, 1135, 1154, 1155, , decided on 31.10.2008 | This case revolves around the interpretation of the term 'fees for technical services' under section 194J of the Income Tax Act, 1961, specifically in relation to interconnection and port access charges paid by Bharti Cellular Ltd. to MTNL and BSNL. The Delhi High Court held that these payments do not constitute fees for technical services as they do not involve any human interface, which is essential for such classification. The judgment highlights the significance of human involvement in determining whether a service is technical in nature. This case is pivotal for telecommunications companies and impacts how they understand tax obligations concerning interconnection services. The court's decision aligns with previous rulings and reinforces the necessity of a human element in defining technical services, thereby providing clarity and guidance for future interpretations and compliance. Keywords such as 'Income Tax Act', 'technical services', 'tax deduction', and 'telecommunication law... |
| 2018 SLD 2640, 2018 PLD 256 | D-2741 of 2016 , decided on 01.01.2022 | This case revolves around the principles of accountability established by the National Accountability Ordinance, 1999. The Sindh High Court tackled the critical issue of public integrity and the responsibilities of public officials. The court's ruling provided clarity on the enforcement of accountability measures, emphasizing the need for transparency in governance. It highlighted the role of the judiciary in upholding the law and ensuring that public office holders are answerable for their actions. This case is significant for its implications on future accountability cases and serves as a guiding framework for legal practitioners and the public alike. The key legal concepts addressed include public accountability, transparency in governance, and the enforcement of legal provisions designed to maintain integrity in public office. The ruling is expected to influence similar cases, reinforcing the rule of law and the principles of good governance.... |
| 2008 SLD 163, 2008 PTD 1233, (2008) 98 TAX 98 | I.T.R. No. 82 of 1993 , decided on 25.04.2008 | This case revolves around the interpretation of the Income Tax Ordinance, 1979, particularly sections 108 and 55, regarding the imposition of penalties for non-filing of income tax returns. The Sindh High Court examined whether the respondents, who had not filed their return due to their understanding of their financial situation in the first year of business, could be penalized. The court found that the respondents had a reasonable cause for their actions, as they sustained losses and believed they were not obliged to file a return. The decision highlighted the importance of assessing the bona fides of the taxpayer's belief regarding their tax obligations. This case serves as a pivotal reference for understanding the application of penalties in tax law, particularly in instances where taxpayers may genuinely misunderstand their obligations due to unique circumstances such as starting a new business.... |
| 1977 SLD 1864, 1977 PCRLJ 668 | Criminal Appeal No. 43 of 1975 , decided on 24.02.1977 | In the case of Ashique Hussain vs. The STATE, the Sindh High Court dealt with a serious criminal appeal involving charges of murder under section 302 of the Pakistan Penal Code. The appellant, Ashique Hussain, was convicted for the fatal stabbing of Muhammad Shareef during a family dispute. The court examined the circumstances surrounding the incident, including the appellant's motive stemming from familial tensions and a previous altercation. Key evidence included eyewitness testimonies from the deceased's family, which corroborated the prosecution's account of the events leading to the stabbing. Despite the appellant's claims of self-defense, the court found no credible basis for this assertion, stating that the evidence indicated a deliberate act of aggression. The judicial confession made by the appellant was retracted but not acted upon by the trial court due to procedural inconsistencies. The court's decision to dismiss the appeal reflects the seriousness with which it regarded t... |
| 1994 SLD 703, 1994 PLC 418 | Civil Petition No. 204 of 1993 , decided on 12.10.1993 | The case revolves around the entitlement of a civil servant, NASIMULLAH, for regularization of his ad hoc appointment as a Naib Tehsildar under the relevant law. The Supreme Court of Pakistan considered the implications of the NorthWest Frontier Province Ad hoc Civil Servants (Regularization of Services) Act, 1987, particularly Section 3, which addresses the rights of ad hoc employees for regularization. The Court's decision to grant leave for appeal underscores the significance of civil service regulations and the protection of employees' rights. The case raises essential questions about the treatment of civil servants, the criteria for regularization, and the judicial interpretation of existing laws. The involvement of experienced advocates signifies the complexity of the legal arguments presented, highlighting the need for clarity in civil service appointments. This case serves as a critical reference point for future civil service disputes, ensuring that similar cases are adjudicat... |
| 2014 SLD 2371, 2014 YLR 791 | Writ Petition No. 4840 of 2012 , decided on 30.07.2013 | This case revolves around the application of the Punjab Rented Premises Act (VII of 2009), specifically concerning the ejectment of a tenant for default in rent payments. The petitioner, ARIF MAHMOOD, challenged the decisions of the Rent Controller and the Additional District Judge that ruled against him due to non-payment of rent since November 2007. The court's findings were based on the tenant's admission of tenancy and the absence of any documentary proof of rent payments. The High Court underscored the importance of maintaining proper rental agreements and the legal implications of failing to meet these obligations. The decision illustrates the judiciary's role in upholding property rights and ensuring compliance with rental laws, highlighting the need for tenants to maintain accurate records of payments to avoid eviction. This case serves as a crucial reference for future disputes regarding landlord-tenant relationships, especially under the Punjab Rented Premises Act. Key concep... |
| 1996 SLD 1459, 1996 CLC 1167 | Civil Revisions Nos.950 and 951 of 1994 , decided on 07.03.1994 | This case revolves around the Lahore High Court's decision regarding civil revisions Nos.950 and 951 of 1994, where the petitioners sought to be joined as parties in ongoing suits concerning rent arrears and eviction of tenants. The court ruled that the petitioners had previously initiated separate civil suits to adjudicate their ownership claims, which did not establish any tenancy rights over the disputed property. The court reiterated that individuals asserting ownership cannot intervene in landlord-tenant disputes over rent recovery, as this would complicate the legal process. The ruling highlights the importance of maintaining a clear distinction between property ownership claims and tenancy rights, reinforcing existing legal precedents that discourage such interventions. This case is critical for understanding landlord-tenant relationships and the boundaries of legal claims in property disputes, emphasizing the necessity for clarity in property titles and tenant rights.... |
| 2017 SLD 2315, 2017 MLD 739 | Cr.A. No. 51-P of 2014 , decided on 01.11.2016 | In the case of Khawas Khan vs. The State, the Peshawar High Court examined the conviction of Khawas Khan, who was sentenced to life imprisonment for the murder of Umer Zada under sections 302(b) and 34 of the Penal Code. The court assessed the credibility of eyewitness testimony and the evidentiary value of medical reports linking the accused to the crime. Key arguments centered around the reliability of the sole eyewitness, Gulfam Zada, who sustained injuries during the incident. The court emphasized that despite challenges to the witness's credibility based on prior proceedings, the evidence presented was consistent and compelling. This case highlights the importance of eyewitness accounts and medical corroboration in criminal law, particularly in murder cases. The judgment reinforces principles of justice, ensuring that the guilty are held accountable while recognizing the rights of the accused. Keywords relevant to this case include 'murder conviction', 'eyewitness testimony', 'med... |
| 2021 SLD 1153, 2021 SCMR 1995 | Civil Appeals Nos. 670 to 671 of 2020, Criminal Ap , decided on 06.07.2021 | In a significant ruling by the Supreme Court of Pakistan, the appeals concerning the regularization of contract employees at Bacha Khan University were adjudicated. The court highlighted the legal framework surrounding the employment of contract workers, emphasizing that such employees do not have an inherent right to regularization merely due to the duration of their employment. The judgment clarified the procedural requirements for regularization under the Khyber Pakhtunkhwa Universities Act and stressed the importance of adhering to established laws and regulations. The court's decision underscores the need for compliance with legal and institutional protocols in employment matters. This case sets a precedent regarding the rights of contractual employees in educational institutions, reinforcing the principle that employment status must be governed by clear legal guidelines. The ruling serves as a crucial reference for future cases involving employment rights and contractual obligati... |
| 1992 SLD 1868, (1992) 198 ITR 410 | C.C. No. 179 of 1985 , decided on 14.07.1988 | The case of Hema Mohnot v. State by Chief Commissioner of Income Tax revolves around allegations of financial misconduct under the Income-tax Act, 1961, and the Indian Penal Code, 1860. The petitioner, Hema Mohnot, was accused alongside her family members of engaging in a conspiracy to evade taxes and commit various financial offences. The petitioner sought to quash the proceedings against her, arguing that as a member of the Hindu Undivided Family (HUF), she should not be held liable for the actions of the karta of the HUF. The High Court dismissed her petition, stating that the trial court must assess the evidence presented to determine the validity of the charges. This case highlights the complexities of legal accountability within family structures in financial matters and the rigorous scrutiny of evidence in tax evasion cases. The decision is significant for those involved in similar financial legalities, emphasizing the importance of individual accountability in the context of fa... |
| 2021 SLD 1498, 2021 YLR 894 | Writ Petitions Nos. 13404, 13405 and 14006 of 2012 , decided on 09.10.2019 | In the case of Imam Din and Others vs. Government of Pakistan, the Lahore High Court addressed the legality of the Chairman of the Evacuee Trust Property Board's order which declared certain lands as evacuee trust properties. The petitioners, who claimed ownership through allotments made in the 1960s, contested the cancellation of their allotments. The court highlighted the relevance of historical revenue records and the authority of the Chairman to make decisions regarding evacuee properties. Ultimately, the court upheld the Chairman's decision, reinforcing the criteria under the Evacuee Property and Displaced Persons Laws and the Qanun-e-Shahadat, which governs evidence in legal proceedings. The judgment emphasized the importance of documentary evidence over oral assertions, establishing a precedent for future cases involving evacuee trust properties.... |
| 1979 SLD 947, 1979 PLC 141 | Appeal No. 735(R) of 1974 , decided on 02.01.1979 | The case of Mirza ANWAR BEYG vs. DEPARTMENT, GOVERNMENT OF PAKISTAN centers around the appeal of Mirza ANWAR BEYG against the dismissal of his claims regarding his employment status within the Department of Public Relations. The Tribunal concluded that the appeal was time-barred as it was not filed within the designated six-month period following the establishment of the Tribunal. The case highlights critical aspects of the Service Tribunals Act, particularly regarding the limitation period for filing appeals. The Tribunal's decision emphasized adherence to strict timelines, reinforcing the importance of timely legal action in administrative matters. The case serves as a reminder for civil servants to be diligent in pursuing their rights within the stipulated time frames. Keywords: Service Tribunals Act, limitation period, appeal, administrative justice, civil service.... |
| 1963 SLD 511, 1963 PLD 285 | Criminal Appeal No. K-3 of 1962 , decided on 25.03.1963 | In the landmark case of Dost Muhammad v. The State, the Supreme Court of Pakistan addressed the issue of the death penalty for murder. The appellant, Dost Muhammad, was convicted of fatally stabbing Ali Muhammad during an altercation stemming from a chase involving another individual. The Court examined the circumstances surrounding the incident, noting that the deceased had intervened to prevent further violence against a third party. The judges concluded that the murder was unprovoked, as the deceased had merely attempted to stop the attack and posed no threat to the appellant. The decision reinforced the judiciary's stance on capital punishment, emphasizing the need for strict penalties to deter violent crime. The ruling highlighted the importance of considering the context of each case while upholding legal standards for justice. Key trends in criminal law, particularly relating to the application of the death penalty and the interpretation of provocation in murder cases, were also... |
| 2018 SLD 1958, 2018 PLJ 488 | Crl. Misc. No. 1719-B of 2015 , decided on 09.04.2015 | In the case of Muhammad Waseem vs. State, the Lahore High Court addressed critical issues surrounding the grant of bail under the Control of Narcotics Substances Act, 1997. The petitioner, Muhammad Waseem, was apprehended after a personal search led to the recovery of 1100 grams of charas, with only a portion sent for chemical analysis. The court deliberated on the sufficiency of evidence, noting that the prosecution did not provide clear information regarding the weight of the substance in relation to the packaging, nor did it establish a prior criminal record for the petitioner. This case highlights the legal standards for bail in narcotics cases, emphasizing the need for concrete evidence before denying bail. The court's decision underscores the principle of presumption of innocence until proven guilty and stresses the importance of timely evidence presentation in narcotics-related cases. Keywords: bail, narcotics, Lahore High Court, presumption of innocence.... |
| 2002 SLD 1178, 2002 SCMR 429 | Civil Petition for Leave to Appeal No. 27-K of 200 , decided on 20.11.2000 | In the case of Muhammad Hanif v. Muhammad Jamil Turk, the Supreme Court of Pakistan addressed significant issues surrounding the rights of landlords and tenants under the Sindh Rented Premises Ordinance. The case arose when the petitioners, Muhammad Hanif and another, contested an ejectment order granted by the High Court, which had overturned a previous dismissal by the Rent Controller. The Court ruled that a co-sharer can initiate ejectment proceedings without the necessity of involving other co-owners, reflecting the legal framework that supports landlords' bona fide needs for their properties. The ruling reinforced the principle that factual disputes not raised in earlier proceedings cannot be introduced at the Supreme Court level, thereby upholding the integrity of the judicial process. The final decision dismissed the petition and allowed the landlords to regain possession, highlighting the importance of clear landlord-tenant agreements and the legal protections available to prop... |
| 1983 SLD 425, 1983 SCMR 697 | Criminal Appeals Nos. 179 and 180 of 1978 , decided on 26.04.1983 | This case revolves around the brutal murder of Abdur Rahman, a labor union leader, by a rival faction during a period of intense labor unrest in Pakistan. The Supreme Court of Pakistan, in its ruling on April 26, 1983, addressed the appeals of Khushi Muhammad Dogar and Altaf Hussain Baluch, both convicted of murder under section 302 of the Penal Code. The court examined the evidence, including eyewitness accounts and the context of labor disputes, ultimately upholding the death sentences imposed by the lower courts. Key issues considered included the belated FIR recording, witness credibility, and the motive behind the crime. The court's decision highlights the critical role of eyewitness testimony in securing convictions in murder cases, particularly in politically charged environments. Keywords such as 'labor unrest', 'murder conviction', and 'eyewitness testimony' are central to understanding the case's significance and relevance in legal discussions.... |
| 1949 SLD | D-2741 of 2016 , decided on 01.01.1949 | This case, cited as 1949 SLD, revolves around the intricate legal principles that govern the judicial system. The court's decision underscored the necessity of following established legal protocols and the implications of such decisions on future cases. By analyzing the facts presented, the court aimed to deliver a verdict that not only resolved the immediate issue but also contributed to the broader understanding of the law. The ruling is essential for legal practitioners, as it highlights the critical role of case law in shaping legal strategies. Keywords such as 'legal precedents', 'judicial integrity', 'law application', and 'court decisions' are pivotal in discussions surrounding this case, making it a significant point of reference for future legal analyses.... |
| 2008 SLD 6857 = 2008 PCRLJ 506 | Criminal Appeals Nos.316, 184/J, Criminal Revision , decided on 06.12.2007 | This case involves multiple criminal appeals and revisions related to a murder that took place in broad daylight, with the FIR promptly lodged detailing the involvement of the accused. The Lahore High Court, upon reviewing the evidence, upheld the convictions based on the testimonies of eyewitnesses who were present during the incident. The court found that the FIR was a genuine document and the prosecution's case was proved beyond reasonable doubt. The court also discussed the legal implications of abetment and conspiracy concerning the accused. The decision highlighted the significance of corroborative evidence and the credibility of eyewitness accounts in establishing the guilt of the accused, notwithstanding minor discrepancies in their testimonies. Ultimately, the court confirmed the sentences awarded by the trial court, with a notable reduction in the sentence for one of the appellants, reflecting the court's discretion in sentencing while ensuring justice was served. This case i... |
| 1967 SLD 66 = 1967 PLD 443 | Criminal Appeal No. 5 of 1967 and Petition for Spe , decided on 09.05.1967 | In the Supreme Court case of Muhammad Ilyas and others vs. The State, the appellants were accused of murder stemming from an incident on November 18, 1964. The prosecution presented three groups of accused individuals, but the Court found the motives alleged against them to be weak and unsubstantiated. The key issues revolved around the credibility of eyewitnesses, potential fabrication of evidence, and significant delays in reporting the crime. The Court's ruling emphasized the importance of motive in criminal cases, particularly when multiple parties are involved with distinct grievances. The judgment underscored the necessity of thorough examination of evidence and the implications of witness relationships in determining the outcome. The decision ultimately led to the acquittal of the accused, highlighting the principle that strong evidence is essential for a conviction, especially in cases involving multiple defendants with weak connections to the alleged crime.... |
| 2005 SLD 2682, (2005) 278 ITR 399 | WRIT PETITION (CIVIL) No. 5341 OF 2004 , decided on 12.04.2004 | This case revolves around the petition filed by Ashish Kumar Ahuja against the Union of India, concerning the expeditious handling of an application submitted to the Settlement Commission under Section 245C of the Income-tax Act, 1961. The Delhi High Court examined the implications of the Act and the precedent established in Deen Dayal Didwania v. Union of India, which clarified that the Settlement Commission does not have to stay assessment proceedings while deciding on applications. The court upheld the principle that the Settlement Commission holds the power to determine the handling of applications and emphasized that the absence of statutory provisions for a stay justified the dismissal of the petition. This case underscores the procedural aspects of tax law and the authority of the Settlement Commission in expediting tax-related disputes.... |
| 2015 SLD 2132, 2015 YLR 1606 | Civil Revision No. 542 of 2004 , decided on 16.07.2013 | In the case of Civil Revision No. 542 of 2004 before the Lahore High Court, the petitioner, Hafiz Nazir Ahmed, challenged the execution of an ex parte decree issued by a Conciliation Court. The petitioner argued that the decree was invalid as it was issued by the Chairman alone, without input from the other two members, thus lacking jurisdiction. The High Court, presided over by Judge Muhammad Farrukh Irfan Khan, examined the objections raised by the petitioner and referenced several key legal precedents. Ultimately, the court ruled that the executing court is not authorized to re-evaluate the decree's validity and must operate within its limits as prescribed by the decree. The decision reaffirmed the principle that once a decree is established, it must be executed according to its terms, without alteration or reconsideration of its merits. The ruling emphasized the importance of jurisdiction in legal proceedings and upheld the integrity of the judicial process regarding the execution ... |
| 2006 SLD 234, 2006 PTD 2678, (2007) 95 TAX 120, 2007 PTCL 310, 2007 PTR 183 | I.T.As. Nos.57, 58 and 60 of 1998 , decided on 06.03.2006 | In the case of I.T.As. Nos.57, 58, and 60 of 1998, the Lahore High Court deliberated on the financial charges claimed by the assessee under the Income Tax Ordinance, 1979. The key issue revolved around whether the financial charges were justifiably disallowed by the Income Tax Officer. The case involved Messrs Ali Chicks Poultry Breeding Farm, which contended the legitimacy of its claims based on its own funds and borrowed amounts. The court's ruling emphasized the importance of adhering to established legal precedents, ensuring that financial charges are acknowledged under the appropriate sections of the Income Tax Ordinance. The decision not only clarified the admissibility of such charges but also reinforced the principle that sufficient funds can influence the eligibility for financial deductions. This case is pivotal for tax practitioners and businesses navigating the complexities of tax liabilities and deductions in Pakistan.... |
| 2023 SLD 6752 | ITA NO. 2413/KB/2023 , decided on 30.08.2023 | In the case of ITA NO. 2413/KB/2023, the Appellate Tribunal Inland Revenue in Karachi addressed key issues pertaining to the Income Tax Ordinance, 2001. The case highlights the significance of compliance with tax regulations, particularly sections 140, 138, 4(C), 4C(2), and 114(1). The Tribunal's decision, delivered on August 30, 2023, reinforced the need for taxpayers to provide adequate documentation and justification for their claims. This ruling serves as a critical reference for future tax disputes, emphasizing the necessity for transparency and adherence to legal frameworks. Legal representatives for both parties presented compelling arguments, leading to a decision that underscores the Tribunal's commitment to upholding tax laws and ensuring fair treatment in tax assessments. Keywords such as 'Income Tax Ordinance', 'tax compliance', and 'tax disputes' are crucial for understanding the implications of this case.... |
| 2016 SLD 838, 2016 CLD 581, 2016 PLJ 91 | W.P. No. 3689 of 2013 , decided on 08.12.2015 | In the case of Eastern Testing Services (PVT.) LTD. vs. SECP and others, the Islamabad High Court addressed significant issues regarding the jurisdiction of the court under Article 199 of the Constitution of Pakistan. The primary contention revolved around the dismissal of a Chief Executive Officer from his position through a resolution passed at an Extraordinary General Meeting, which was later contested on grounds of jurisdictional violations and the existence of adequate statutory remedies. The court reiterated that constitutional jurisdiction should only be invoked in exceptional cases where no alternate remedy is available. The judgment highlights the importance of adhering to the legislative framework provided by the Companies Ordinance, 1984, and the Securities and Exchange Commission Act, 1997. It serves as a precedent in delineating the boundaries of constitutional and statutory remedies, emphasizing the need for petitioners to exhaust all available legal avenues before approa... |
| 2004 SLD 1398, (2004) 267 ITR 345 | W.P. No. 1897 of 2003 , decided on 01.01.2004 | In the case involving the West Bengal State Co-operative Bank Ltd. vs. Joint Commissioner of Income Tax, the Calcutta High Court examined the legality of a special audit directive under section 142(2A) of the Income-tax Act, 1961. The court found that the Commissioner approved the special audit without the Assessing Officer adequately examining the books of account, thus failing to fulfill the statutory requirements. The judgment underscored the importance of a thorough examination of accounts before proposing a special audit and highlighted the principles of natural justice that must be adhered to in administrative decisions. This case reinforces the necessity for tax authorities to base their actions on objective criteria rather than assumptions. The ruling is significant for tax practitioners and corporate entities as it clarifies the procedural safeguards in tax audits and the necessity for proper justification in audit proposals.... |
| 2012 SLD 1163, 2012 PTD 1966 | Custom Appeal No.K-414 of 2005 , decided on 22.05.2012 | In the case of Custom Appeal No.K-414 of 2005, the Customs Tribunal addressed allegations of mis-declaration and fiscal tax fraud against the clearing agent, Messrs Abdul Majeed. The tribunal highlighted significant procedural deficiencies in the issuance of the show-cause notice, which failed to specify charges or directly implicate the appellant. The ruling underscored the necessity for clear and specific allegations in customs proceedings, aligning with established legal principles that protect the rights of individuals against unjust accusations. The tribunal's decision to annul the orders related to the appellant reflects a commitment to uphold justice and ensure that legal processes are followed correctly, setting a precedent for future cases involving customs law violations. The case emphasizes the importance of due process in legal adjudications, particularly in customs and taxation matters. Keywords such as 'customs law', 'mis-declaration', 'tax fraud', and 'legal rights' are ... |
| 2003 SLD 747, 2003 SCMR 1923 | Civil Petition for Special Leave to Appeal No.51-L , decided on 27.01.2003 | This case revolves around the principles of redemption of mortgaged property under the West Pakistan Redemption and Restitution of Mortgaged Lands Act and related laws. The Supreme Court of Pakistan reviewed the appeal concerning the petitioner's rights and the implications of previous judgments on the matter. The court's decision highlights the importance of equitable rights and the ability of parties to seek redress even after previous suits have been dismissed or accepted. This case is significant for legal practitioners dealing with property law and the rights of mortgagors, providing clarity on the limitations and opportunities for redemption claims. It emphasizes the necessity for petitioners to understand their rights under the law and the potential for recourse despite prior legal decisions, making it a key reference for future cases involving similar issues.... |
| 1990 SLD 576, 1990 SCMR 368 | Civil Petition for Special Leave to Appeal No.400- , decided on 04.07.1989 | This case revolves around the dismissal of Obeidullah Khan, a civil servant, who contested the ruling of the N.W.F.P. Service Tribunal regarding his employment status after a lengthy leave period. The Supreme Court found that the Service Tribunal overlooked critical aspects of the case, including the proper approvals and extensions granted for his leave. The Court's decision highlights the importance of adhering to procedural fairness and the need for proper communication from the employer regarding employment status changes. This case is significant within the context of civil service regulations and employee rights under the North-West Frontier Province Government Servants (Efficiency and Discipline) Rules, 1973, and the constitutional protections afforded to public servants in Pakistan. It underscores the necessity for due process in employment matters and the importance of legal representation in navigating complex administrative decisions. The ruling serves as a precedent for simi... |
| 2020 SLD 814, 2020 PTD 772, (2020) 122 TAX 328 | I.T.R. No. 256347 of 2018 , decided on 17.04.2019 | In the case I.T.R. No. 256347 of 2018, decided by the Lahore High Court, the court addressed significant issues regarding the application of the Income Tax Ordinance, 2001, particularly in relation to the definitions of 'definite information' under Section 122(5). The case arose when the Commissioner Inland Revenue challenged the findings of the Appellate Tribunal, which had ruled in favor of the taxpayer, M/S Interloop Limited, Faisalabad. The core of the dispute was whether the information obtained from the Securities and Exchange Commission of Pakistan (SECP) regarding the taxpayer's audited accounts constituted 'definite information' sufficient to warrant reassessment under the tax law. The High Court held that the taxpayer's audited accounts, which showed local sales less than the benchmark specified in relevant circulars, did not meet the criteria for 'definite information'. This case is pivotal for taxpayers and tax authorities alike, as it clarifies the legal standards for info... |
| 1991 SLD 591, 1991 PLD 1016 | Civil Appeal No.72-K of 1988 , decided on 07.02.1991 | In the case of Civil Appeal No.72-K of 1988, the Supreme Court of Pakistan addressed the reversion of Ali Gohar Abro, an Assistant Engineer who was promoted to Executive Engineer on probation. Following a two-year probation period, Abro was reverted to his original position due to an average performance rating and poor reputation for integrity. The case hinged on the interpretation of the Sindh Civil Servants Act and the relevant rules governing probation and reversion. The Supreme Court determined that the reversion notification did not reflect a punitive action, as it was not based on misconduct. This ruling clarified the rights of civil servants during the probationary period and reinforced that internal committee evaluations should not influence the legality of reversion orders. The outcome highlighted the necessity for clear guidelines regarding civil servant evaluations and the implications of reversion decisions on their careers.... |
| 1997 SLD 1038, 1997 PLC 1059 | Civil Appeal No. 1308 of 1995 , decided on 13.06.1997 | In the landmark case of Noor Elahi v. Director of Civilian Personnel, the Supreme Court of Pakistan addressed critical issues regarding the evaluation and reporting mechanisms within civil service. The case centered around the adverse remarks recorded in the Annual Confidential Report (A.C.R.) for Noor Elahi, a civil servant with over thirty years of service. The court highlighted the importance of fair and impartial assessments by Reporting Officers to ensure that civil servants are not unjustly penalized based on ambiguous evaluations. The judgment emphasized that any adverse remarks must be clearly communicated and substantiated, allowing the officer an opportunity to rectify any issues. Ultimately, the court ruled that the vague remarks against Elahi were unjustified and ordered their expunction, thereby reinforcing the principles of fairness and transparency in civil service evaluations.... |
| 1992 SLD 278 = 1992 PTD 1088 | In the case of Smith (Inspector of Taxes) v. Abbott and Others, the Chancery Division addressed the deductibility of expenses incurred by journalists for purchasing newspapers and periodicals under Section 189 of the Income and Corporation Taxes Act, 1970. The court found that for four journalists, the expenses were necessary for their employment duties, thus deductible. However, for one journalist, Patrick Abbott, the court ruled that the evidence did not establish that his reading was solely for his employment duties. This case highlights the importance of demonstrating the connection between incurred expenses and the performance of job responsibilities, especially in the context of tax deductions. Understanding tax liability and allowable deductions is crucial for professionals in the journalism industry, as it directly impacts their financial reporting and compliance. The ruling has implications for similar cases and clarifies the interpretation of 'wholly, exclusively, and necessa... | |
| 2015 SLD 951, 2015 PLC 1475 | S.A.No. 390 of 2013 , decided on 19.05.2014 | This case revolves around a dispute regarding the promotion and seniority of two employees, Dawood Khan and Ashiq Hussain, who were both drivers in the Planning and Development (P&D) department of Balochistan. The case highlights the application of the Balochistan Civil Servants Act and the Balochistan Service Tribunal Act, emphasizing the legal principles surrounding employee promotions and seniority within government departments. The Tribunal ruled in favor of Dawood Khan, restoring his promotion as Transport Supervisor after finding procedural irregularities in the withdrawal of his promotion by higher authorities. The decision underscores the need for transparency and fairness in administrative actions, particularly in civil service employment.... |
| 1997 SLD 137 = 1997 PTD 1115 | I.T.A. No.2199/LB bf 1995 , decided on 18.02.1996 | This case revolves around the income tax assessment of M/s. Koldcraft (Pvt.) Limited for the year 1993-94, focusing on the concealment of investments in two plots of land. The assessing officer alleged that the company failed to disclose the actual investments made, leading to significant additions under section 13(1)(b) of the Income Tax Ordinance, 1979. The tribunal examined the evidence presented, including the history of the properties and the company's declarations in its balance sheet. It was determined that the investments were accounted for, resulting in a reduction of the contested addition but upholding other financial adjustments. The case emphasizes the importance of transparency in financial reporting and the implications of property valuation in tax assessments, making it crucial for companies to maintain accurate records and documentation to avoid disputes with tax authorities.... |
| 2006 SLD 3167, (2006) 286 ITR 232 | ... | |
| 2019 SLD 2373, 2019 PLJ 432 | Crl. A. No. 91-L of 2017 , decided on 17.05.2019 | In the case of Crl. A. No. 91-L of 2017, the Supreme Court of Pakistan dealt with an appeal concerning a murder conviction under Section 302(b) of the Pakistan Penal Code. The case involved the tragic death of Shehnaz Begum, who was allegedly killed by Noor Ahmad following a refusal from her family to proceed with their marriage. The incident raised questions about the integrity of the prosecution's evidence, including a significant delay of seven hours before the autopsy was conducted, leading to concerns about the reliability of the findings. The court emphasized the importance of reasonable doubt in criminal proceedings, ultimately deciding to acquit the appellant due to insufficient evidence linking him to the crime beyond a reasonable doubt. The decision highlights critical aspects of legal standards in murder cases, particularly regarding evidentiary requirements and the presumption of innocence. The case serves as a significant reference point in discussions about the criminal j... |
| 2018 SLD 2796, 2018 PLJ 710 | Crl. Misc. No. 6438-B of 2017 , decided on 13.11.2017 | In the case of Hafiz Ghulam Haider vs. State, the Lahore High Court dealt with a petition for pre-arrest bail under Section 498 of the Criminal Procedure Code. The petitioner was accused of assaulting the complainant with the intention to outrage her modesty and extorting money. However, the court noted significant delays in filing the FIR, which raised doubts about the credibility of the allegations. The absence of sufficient evidence and the possibility of false implication were critical factors that influenced the court's ruling. The decision underscored the legal principles surrounding bail and the necessity to safeguard innocent individuals from misuse of the law. Keywords such as 'pre-arrest bail', 'criminal procedure', 'Pakistan Penal Code', and 'legal protection' are essential for understanding the implications of this case.... |
| 2000 SLD 2028, 2000 CLC 1551 | Civil Revision No.609-D of 1999 , decided on 07.03.2000 | In the case before the Lahore High Court, the petitioner, Muhammad Hanif, sought a revision against Mst. Robina Kausar. The crux of the matter revolved around the timeliness of the revision petition, which was deemed time-barred. The petitioner filed an application for condonation of delay under Section 5 of the Limitation Act, 1908. However, the respondent's counsel contended that this provision was not applicable to the revision petition, and thus, the delay could not be condoned. The court agreed with this assessment, ultimately dismissing the revision petition. This case highlights the importance of adhering to procedural timelines in civil litigation and the specific limitations applicable to revision petitions. It serves as a reminder to legal practitioners of the stringent requirements surrounding the filing of appeals and revisions, specifically concerning the Limitation Act. Legal professionals must ensure that all procedural requirements are met to avoid the dismissal of case... |
| 2006 SLD 307 = 2006 PTD 1976 | C.Ps. Nos.223 to 226 of 2003 , decided on 26.01.2005 | In a significant ruling by the Sindh High Court, the court upheld the imposition of regulatory duty on pharmaceutical imports, clarifying the legal interpretation of terms related to duty exemptions. The case revolved around the petitioners, PARKE DAVIS & COMPANY LTD., who contested the regulatory duty applied to their imported goods, arguing that these goods were exempt from any duty as per the First Schedule of the Customs Act, 1969. The court's decision highlighted the equivalence of '0% duty' and 'free of duty', reinforcing the government's authority to levy regulatory duties as per the notifications issued. This case is pivotal for stakeholders in the customs and import sectors, as it delineates the legal boundaries of duty exemptions and the conditions under which regulatory duties may be applied. In light of the court's findings, entities involved in importation should closely monitor changes in customs regulations and ensure compliance to avoid similar disputes. The ruling also... |
| 2024 SLD 3985, 2024 PLJ 71 | W.P. No. 50582 of 2022 , decided on 12.09.2023 | In the case of W.P. No. 50582 of 2022, the Lahore High Court addressed the denial of employment to Syed ALI HASSAN NAQVI by the Punjab Police due to a criminal case registered after his application for the post of Constable. The petitioner was acquitted of charges, raising questions about the police department's rationale for disqualification based on a mere FIR registration. The court's ruling underscored the principle that an FIR does not equate to guilt and emphasized the need for a fair recruitment process in law enforcement. This case is significant for individuals seeking employment in the police force, as it clarifies that acquittal in a criminal case should negate any negative impact on employment eligibility. The court directed the police to follow lawful procedures in the appointment process, reinforcing the rights of candidates against arbitrary decisions. Keywords such as 'employment law', 'police recruitment', 'criminal acquittal', and 'fundamental rights' are vital for SE... |
| 1983 SLD 614 = (1983) 139 ITR 972 | CIVIL MISCELLANEOUS WRIT PETITION Nos. 523, 562 AN | This case involves a writ petition challenging the validity of reassessment orders made under the Income-tax Act, 1961 and the Excess Profits Tax Act against the petitioners. The Allahabad High Court examined the timeline of assessment and reassessment notices issued by the Income Tax Officer (ITO) and found that the reassessment was conducted without jurisdiction due to the expiration of the statutory time limit. The essence of the ruling revolved around the interpretation of sections 147 and 34 of the Income-tax Act, which govern the reopening of assessments based on new information. The court concluded that the actions taken by the ITO were based on a mere change of opinion rather than new information as required by law. This decision underscores the importance of adhering to procedural requirements and the statutory time limits in tax assessments, which is crucial for ensuring fairness and accountability in tax administration. The ruling serves as a precedent for similar cases invo... |
| 2023 CLC 1406, 2023 SLD 1622 | Writ Petition No.390-M of 2022 , decided on 10.01.2023 | In the case of Anwar Khan versus the Assistant Commissioner, Tehsil Alpurai, the Peshawar High Court dealt with a significant legal issue regarding property rights under the Khyber Pakhtunkhwa Public Property (Removal of Encroachment) Act, 1977. The petitioner, Anwar Khan, contested a notice served by the Assistant Commissioner demanding the removal of a built structure on the grounds of encroachment. The petitioner claimed ownership of the property, having purchased it approximately 35 years ago and constructed a five-storey building and shops without objection from the authorities until recent actions were taken. The High Court's ruling emphasized the importance of establishing a prima facie case for obtaining a temporary injunction, which was achieved based on the facts presented. The court's decision to grant a 45-day temporary injunction underscores the delicate balance between public property rights and individual ownership claims, a topic that remains highly relevant in property... |
| 1997 SLD 150, (1995) 74 TAX 67, 1997 PTD 1238, (1995) 213 ITR 134 | Income-tax Reference No.48 of 1987 , decided on 21.07.1994 | In this significant case concerning the Income Tax Act, 1961, the Rajasthan High Court examined the nature of income and the conditions under which it is assessable. The case revolved around the claim made by the assessee for compensation due to the closure of liquor shops mandated by the government. The tribunal determined that mere claims for compensation do not constitute actual income unless they have been received or are deemed to have been received. The court emphasized that the income must be ascertained and not merely claimed, leading to the conclusion that the amount claimed by the assessee could not be taxed until it was formally recognized as income. This case highlights the importance of finality in claims for income tax purposes and sets a precedent for similar future cases, ensuring clarity in the application of the Income Tax Act. The decision reinforces the understanding that income must be realized before it can be subjected to tax, a crucial aspect for taxpayers and l... |
| 2013 SLD 1959, 2013 PLC 1178 | Writ Petition No.615 of 2013 , decided on 22.04.2013 | In the landmark case of Writ Petition No.615 of 2013, the Islamabad High Court addressed the critical issue of merit in public service appointments. The case involved Dr. Altaf Hussain challenging the appointment of a respondent to the position of Executive Director at the Pakistan Institute of Medical Sciences (PIMS). The court found that the appointment process was marred by extraneous considerations, lacking transparency and adherence to the required competitive process. The ruling reinforced the principles of meritocracy in public appointments, aligning with constitutional mandates under Article 199. The decision emphasized the necessity for open competition in government positions to counter corruption and favoritism, thereby promoting fair practices in civil service appointments. This case serves as a significant precedent in upholding the integrity of public service recruitment, making it a vital reference point for future cases involving similar issues.... |
| 1988 SLD 3047, 1988 SCMR 360 | Criminal Petition for Special Leave to Appeal No.2 , decided on 12.12.1987 | In the case of Criminal Petition for Special Leave to Appeal No.216 of 1981, the Supreme Court of Pakistan addressed a petition challenging the Lahore High Court's acquittal of the respondents in a murder case under section 304 of the Penal Code. The petitioner's counsel argued that the High Court had misinterpreted the evidence, particularly concerning the alibi of one of the accused. The Supreme Court, after reviewing the evidence and the High Court's judgment, found that the lower court had adequately considered the evidence and ruled justly in favor of the acquittal. As a result, the Supreme Court upheld the High Court's decision, refusing to grant leave to appeal. This case highlights the importance of evidence evaluation and judicial discretion in acquittal cases, emphasizing the standards of proof required in criminal proceedings. Keywords: Supreme Court, Pakistan, Criminal Law, Acquittal, Evidence Evaluation, Judicial Discretion.... |
| 1963 SLD 185, (1963) 47 ITR 55 | WRIT PETITION No. 157 OF 1958 , decided on 16.06.1961 | In the case of WRIT PETITION No. 157 OF 1958 before the Mysore High Court, the primary legal question revolved around the liability of a legal representative to pay income tax owed by a deceased individual. The petitioner, B. Shah Mahmood, contended that he was not an assessee as defined under the Income Tax Act, 1922, since he had not received a notice of demand under section 29. The court ruled that while the petitioner was indeed liable for the tax as the legal representative, there was no enforceable amount due without the requisite notice. The judgment underscored the importance of proper procedural adherence in tax collection, asserting that a tax becomes due only upon demand. This case is significant for understanding the implications of tax liabilities on heirs and the importance of formal demand notices in tax law, making it a crucial reference in related legal discussions.... |
| 1988 SLD 1529, (1988) 169 ITR 662 | D-2741 of 1981 , decided on 01.01.1988 | In this significant case concerning the Income-tax Act, 1961, the court examined the legitimacy of a partnership registration application. The key issue revolved around the genuineness of the partnership between Ravi Constructions and Y. Seethayya, the first partner. The court scrutinized the partnership deed, which revealed that Y was compensated merely as a consultant, with no entitlement to profits or losses, which contravened the foundational principles of partnership as defined by the Indian Partnership Act, 1932. The judgment emphasized the necessity for all partners to share in the profits and losses of a business actively. The court's ruling underscored the importance of adhering to legal definitions of partnership, thereby reaffirming that a mere facade of partnership without shared financial risk does not meet statutory requirements for registration. This case serves as a critical reference for issues related to partnership validity and taxation, highlighting the importance o... |
| 1977 SLD 1603 = 1977 PLC 262 | KAR-76 of 1976 , decided on 12.11.1976 | In the case of KAR-76 of 1976, the Labour Appellate Tribunal of Sindh addressed an appeal concerning claims for bonuses under the West Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance. The appellant, an employee of the Pakistan Industrial Development Corporation, sought to recover bonuses for the years 1968-74, arguing that these should be based on gross salary rather than basic salary. However, the Tribunal ruled that the claim was time-barred, as the appellant did not file for the bonus within three months of the financial year’s closing. Additionally, the Tribunal clarified that bonuses are only payable on the basic salary unless otherwise specified by custom or agreement. This case highlights the importance of adhering to statutory timelines in employment claims and clarifies the interpretation of bonus calculations under prevailing labor laws. The decision reinforces the legal framework governing employment and labor relations in Pakistan, emphasizing time... |
| 2002 SLD 2012, 2002 PLC 1628 | Appeal No. 117 of 2000 , decided on 07.11.2001 | The case revolves around Mehar Ali, who challenged his termination from the Excise and Taxation Department via an appeal to the Service Tribunal of Sindh. The central legal issue addressed was the maintainability of his second appeal under the Sindh Service Tribunals Act, 1973. The Tribunal emphasized that a civil servant can only file one appeal regarding any final order and must select either to wait for a decision on a departmental appeal or proceed after a statutory waiting period. In this instance, Mehar Ali had previously withdrawn an appeal without permission, which barred him from filing a new one on the same grounds. The ruling underscored the significance of procedural compliance for civil servants and the legal principles surrounding res judicata, thereby reinforcing the procedural integrity of appeals in service matters. Relevant case law was referenced to support the Tribunal's decision.... |
| 2003 SLD 1093, 2003 PCRLJ 508 | Criminal Miscellaneous No. 191/B of 2001 , decided on 06.02.2002 | This case involves the Lahore High Court's decision regarding the bail application of Khadim Hussain and Yousaf, who were accused in a case under the Offence of Zina (Enforcement of Hudood) Ordinance, 1979 and sections of the Penal Code. The court took into consideration the delayed filing of the FIR and the previous legal actions taken by the alleged enticee, Mst. Munawar Bibi. The ruling emphasized the importance of ensuring that the accused are not unjustly detained when the evidence suggests a lack of substantial claims against them. The case raises significant issues regarding the rights of the accused in criminal proceedings and the judicial standards for granting bail in sensitive cases involving allegations of Zina. Keywords such as 'bail', 'criminal procedure', 'Zina ordinance', 'judicial inquiry', and 'rights of the accused' are essential for understanding the implications of this case.... |
| 2008 SLD 1011, 2008 PTD 617 | Complaint No. 504 of 2004 , decided on 17.09.2004 | This case revolves around a complaint regarding the auction of a Pajero vehicle, which was later discovered to have a tampered chassis number and was claimed to be stolen. The complainants, Safdarullah and Muhammad Bakhtiar, purchased the vehicle at an auction conducted by Customs Authorities. After the purchase, they learned that the vehicle was seized as stolen. The Federal Tax Ombudsman found that the Customs Authorities failed to conduct proper verification before auctioning the vehicle, which constituted maladministration. The Ombudsman ruled in favor of the complainants, recommending a refund of the auction price and calling for improved procedures to prevent such issues in the future. The case highlights the significance of accountability and due diligence in government operations, particularly regarding the auctioning of seized property.... |
| 2004 SLD 2942 = 2004 PCRLJ 1682 | Crl. Appeal No. 1092 of 2003 , decided on 17.02.2004 | In the case of Crl. Appeal No. 1092 of 2003, the Lahore High Court examined the appeal of Saifullah against his conviction under section 193 of the Penal Code. The court, presided over by Justices Bashir A. Mujahid and Abdul Shakoor Paracha, focused on the concept of mens rea, which is a critical element in criminal law. The appellant was initially declared hostile during his examination-in-chief, leading to a show-cause notice regarding potential false evidence. The court noted that the appellant's confusion stemmed from his inexperience as a witness in legal proceedings. Ultimately, the court ruled that the prosecution did not establish the necessary elements of the offense beyond a reasonable doubt, resulting in the acquittal of the appellant. This case highlights the importance of understanding the witness's state of mind and the intricacies of legal proceedings, particularly in cases involving perjury and false testimony. Key legal principles discussed include the necessity of men... |
| 1966 SLD 225, (1966) 61 ITR 169 | CIVIL APPEAL No. 587 OF 1964 , decided on 27.10.1965 | This case revolves around the interpretation of speculative transactions under the Indian Income-tax Act, particularly concerning the claim of losses by Shri Govind Commercial Co. The Income-tax Officer disallowed the loss, citing its speculative nature. The Appellate Assistant Commissioner upheld this decision, leading to an appeal to the Appellate Tribunal, which ruled in favor of the assessee. The Supreme Court ultimately ruled that the questions posed by the Commissioner of Income-tax were significant and required further judicial examination. This case highlights the complexities of tax law and the importance of precise legal definitions in determining tax liabilities. The ruling underscores the necessity for the judiciary to clarify ambiguities surrounding tax regulations, particularly in the context of speculative transactions, which are vital for financial accountability and compliance under the law.... |
| 1994 SLD 1045, 1994 CLC 1465 | R.FA. No. 5 of 1992/BWP , decided on 24.04.1993 | In the case of R.FA. No. 5 of 1992/BWP, the Lahore High Court addressed issues surrounding the admissibility of a promissory note and receipt that were part of the same document but stamped in different locations. Muhammad Afzal, the appellant, sought recovery based on a promissory note dated August 15, 1989, for Rs. 8,00,000. The respondent, Muhammad Aslam, contested the suit, claiming the promissory note was insufficiently stamped. The court clarified that the Stamp Act of 1899 does not dictate specific locations for stamp affixation and ruled in favor of the appellant, emphasizing the importance of ensuring compliance with the Act's intent to secure duty payments. This decision underscores the necessity for clarity in the execution of financial instruments and the interpretation of legal statutes. The case cites precedents including Sajida Abbas Zaidi v. Irshad Ali Jafri and Sheikhupura Central Cooperative Bank Limited v. Tawakal Ullah, reinforcing the legal standards applicable to ... |
| 1987 SLD 794, 1987 SCMR 1987 | Civil Appeal No. 314 of 1986 , decided on 22.02.1987 | This case revolves around the interpretation of the Representation of the People Act, specifically regarding the validity of ballot papers in elections. The Supreme Court of Pakistan addressed whether the marking of ballot papers was directory or mandatory. The case stemmed from a civil appeal by Dr. Sher Afghan challenging the Election Tribunal's ruling that declared him ineligible based on the invalidation of certain ballots. The Court ruled that the intention of the voter must be prioritized, allowing for ballots to be counted if the voter's intent was clear, despite improper marking. This decision is critical in the context of electoral laws, reinforcing the need for laws that facilitate voter expression without being overly restrictive. Keywords: electoral integrity, ballot validity, voter intention, Supreme Court Pakistan.... |
| 1990 SLD 823, 1990 SCMR 871 | Civil Petition for Leave to Appeal No.525 of 1989 , decided on 17.10.1989 | In the case of Deen Muhammad vs. District Judge, Kohat, the Supreme Court of Pakistan addressed the complexities of landlord-tenant relationships under the West Pakistan Urban Rent Restriction Ordinance. The petitioner, a long-standing tenant, contested the eviction order on the grounds that the landlord had not asserted his rights for over a decade. The Supreme Court clarified that a landlord's non-assertion does not negate their legal status as a landlord, as defined by the Ordinance. The decision emphasized the importance of prior court rulings in determining the relationship, affirming the eviction order as lawful. This case highlights key legal principles surrounding tenant rights and landlord responsibilities, crucial for understanding rental agreements and property law in Pakistan.... |
| 1993 SLD 1423, 1993 PLC 625 | D-195 of 1987 , decided on 27.12.1992 | The case revolves around the National Bank of Pakistan's dismissal of an employee, who filed a grievance petition challenging the legality of his dismissal. The Sindh Labour Court initially dismissed the petition, but the Sindh Labour Appellate Tribunal reversed this decision, leading to the current appeal. The High Court ruling underscores the significance of statutory service rules governing bank employees and the right of these employees to seek redress through Labour Courts. It also highlights the principles related to back benefits, clarifying the employer's burden of proof in cases of wrongful dismissal. This case is significant for understanding the legal framework surrounding employment rights in Pakistan, particularly in the banking sector.... |
| 2004 SLD 492, 2004 PTD 91 | Complaint No.C-514-K of 2003 , decided on 07.07.2003 | This case highlights the procedural challenges faced by businesses in securing refunds for payments made to customs authorities. The complainant, Messrs Argonafits (Pvt.) Limited, encountered significant delays and bureaucratic hurdles when seeking a refund of light dues for a vessel that did not dock at the Karachi Port. The Federal Tax Ombudsman intervened to address these issues, underscoring the importance of effective governance and accountability in public service. The Ombudsman's findings pointed out the shortcomings of the C.A.O. and recommended that stringent measures be implemented to prevent such occurrences in the future. This case serves as a crucial reminder of the need for transparency and efficiency within customs operations, ultimately benefiting businesses and enhancing trade facilitation.... |
| 2009 SLD 1834, 2009 CLD 169 | Constitutional Petition No.D-277 of 2006 , decided on 12.10.2008 | This case revolves around the Financial Institutions (Recovery of Finances) Ordinance, 2001, highlighting procedural issues in loan recovery suits. The Sindh High Court addressed the petitioners' appeal against the dismissal of their application for leave to defend a suit filed by a bank for loan recovery. The court emphasized the necessity of fair representation, allowing the petitioners to restore their application based on their counsel's engagement in another case, thus ensuring justice in financial disputes. The ruling underscores the significance of legal representation and the court's obligation to uphold the rights of parties involved in financial recovery proceedings. This case serves as a precedent for future financial litigation, illustrating the court's commitment to procedural fairness in banking and financial institution disputes.... |
| 1965 SLD 367 = (1965) 56 ITR 346 | TAX CASE No. 48 OF 1962 (REFERENCE No. 27 OF 1962) , decided on 08.07.1964 | This case revolves around the taxation implications for a partnership firm that transitioned to a limited company. The firm, engaged in the printing and publishing of a newspaper, dissolved and sold its assets, including newsprint, to the newly formed company. The dispute arose regarding the valuation of the newsprint stock at the time of transfer, which was significantly higher than its book value. The Income Tax Officer claimed this difference as taxable profit, which was contested by the assessee. The Madras High Court ruled that since the assessee was not a dealer in newsprint and held it solely for its business operations, the surplus valuation did not constitute taxable income. This case reinforces the principle that raw materials held for business production, when transferred as part of an asset sale, should not incur tax liabilities on surplus valuations. Key terms include 'tax assessment', 'business transfer', 'income tax', 'raw materials', and 'taxable profits'. These keyword... |
| 1987 SLD 628, 1987 SCMR 1630 | Civil Petition No. 138/11 of 1986 , decided on 18.12.1986 | In the landmark case before the Supreme Court of Pakistan, the court addressed critical issues surrounding land rights and the implications of land reform regulations. The case involved petitioners who were displaced by the Mangla Dam and had been allocated state land that was previously leased and subsequently surrendered. The legal arguments hinged on the interpretation of land reform laws, particularly the West Pakistan Land Reforms Regulation of 1959 and the Land Reforms Regulation of 1972. The court's decision underscored the importance of rightful land allocation to displaced persons and the necessity for clarity in land ownership claims, especially in the context of historical legal frameworks. This case sets a precedent for future land disputes and highlights the role of the judiciary in upholding constitutional rights related to property and land ownership. Keywords: land rights, land reform, property law, Supreme Court of Pakistan, constitutional law, Mangla Dam displaced per... |
| 2019 SLD 111, 2019 PLJ 10 | W.P. No. 1132 of 2012 , decided on 16.05.2012 | In this case, the Islamabad High Court addressed a constitutional petition concerning the election of members to the National Council for Homoeopathy (NCH) under the Unani, Ayurvedic and Homoeopathic Practitioners Act, 1965. The petitioner, Homoeopathic Dr. Faisal Saleem, contested the validity of a recounting process that resulted in his disqualification and the declaration of another candidate as successful. The court found that the recounting was conducted without the petitioner's knowledge and violated principles of natural justice, as no opportunity was provided for the petitioner to contest the recounting. The decision highlighted the importance of adhering to established electoral processes and the legal standards governing such elections. Ultimately, the court ruled in favor of the petitioner, reinstating his position as a member of the NCH and setting a precedent for the protection of electoral rights within professional councils. This case underscores the significance of tran... |
| 1986 SLD 1364 = (1986) 157 ITR 601 | IT REFERENCE APPLICATION NO. 190 OF 1983 | In this case, the Allahabad High Court examined the matter of pawning business ownership following a search and seizure operation. The assessee firm claimed that the pawning business belonged to J, the wife of one of its partners, who stated she started the business with funds received under a will. The court evaluated whether the Tribunal's failure to consider evidence regarding the will and its witnesses constituted a material omission. Ultimately, it was determined that the evidence presented did not support the claim that the business was hers, resulting in the dismissal of the application. This case highlights the importance of substantiating claims with credible evidence in tax-related disputes.... |